SPI interface with other board_AVR_ESK1100 or among Arduino itself

According to the datasheet you just posted:

Although the ADIS16400/ADIS16405 produce data independently, these operate as SPI slave devices that communicate with system (master) processors using the 16-bit segments displayed in Figure 11.

The device operates as a slave, and thus there is no requirement to jump between master/slave for each communication. Have you read my page?

A simple yes/no will suffice.

Have you read the datasheet?